Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

The purpose of this study is to examine possible teaching effects in the subject home economics at a school. The study has included one question, which aims to identify if there are any differences in the knowledge between boys and girls in the subject.The theoretical survey is discussing the subject diet and health in school and is emphasising on the different parts that are included in the subject home economics. Further, a historical point of view is given on the development of the subject, and also on Swedish research concerning health and diet.A questionnaire with fixed and open answering options has been constructed and handed out to two different groups of students. One of the groups are students in year 7, who have not yet had education in the subject, the other group are students in year 8 who have had education in the subject. The results show that the effects of education are different between groups that have been educated in the subject and groups that haven?t had any education.

The aim of this master thesis is to measure library service quality in two groups of libraries, newly developed and well established, and to see if there are any differences in the users perception of the dimensions in LibQUAL+. The thesis also examines the different perception of quality for the user groups: undergraduate students, graduate students, and faculty. Another approach is to test the Swedish translation of LibQUAL+. Different theories on service quality are presented but the main theories are from the marketing perspective. The grounding and development of LibQUAL+ is described as well as the use of the instrument in different libraries.

In what way has the ethnic housing segregation changed from the 1970´s until today and has the politics concerning these matters dealt with the ethnic segregation as a phenomenon that occur due to free choices of ethnic groups or as a stigmatization and marginalization of ethnic groups? To be able to find out what actual changes there are to be seen in the political measures regarding the ethnic housing segregation from the 70´s until today, I have made a discoursive investigation of some of the states official investigations from each of the decades. I chose to focus on a qualitative analysis and my theoretical framework consists of theories considering grouprights as well as structural and cultural explanations.I realize that the changes have been proportionately high retorically, but the actual changes have not been that obvious. I find a retorical development that has changed from the idea of the great impact of the immigrant in the ethnic segregation process, at the same time as huge differences between groups emerge, to establish a gap between us an them and a stigmatization of ethnic groups. The development somehow seems to have reconnected to the first stage.

We can see an increasing middle age population in large parts of the world. People are healthier when they retire than they were before. As people grow older, physical and mental changes occur that can make the use of cars more complicated. The possibility to travel by car is important for many people to keep the connection with the society and to feel independent. How can Volvo cars face the needs of this growing target group?The purpose of this project is to make a car concept that responds to those needs, it is therefore important to maintain the values of Volvo cars.

This master thesis is an analysis of how the amount of health centers per inhabitant has changed since the Swedish government implemented a new health care reform in 2010. The reform implies a free choice of health centers in the Swedish regions and opens up the market for private firms. The purpose of the thesis is to study the effects of the different financing systems toward the health centers in the regions. The models are based on theories of the need of health care. Two of the independent variables which are studied are income and age.

Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the auditor were he puts his limit for the independence.

ABSTRACT Within migration and globalization the concept of ethnic identity, religious identity and belonging have come to play a significant role in both immigrants? lives and as well in social context. Sweden, as a multicultural society has been dealing with different ethnic groups of immigrants and the way these minority groups perceive themselves to be and how they are perceived by others in the society has also come to be of high importance. By migrating people also change their position. They often occupy inferior positions in the society when they settle down in the new country.

This essay is a qualitative study about Swedish fire-fighters´ ideas of women and people from other ethnic backgrounds than Swedish. The problem in focus is why there are difficulties for those groups of people to be employed in the Swedish fire service. Can there be ideas of these groups which are not favourable for them? And if this is the case, can those ideas be explained by gender theory about construction of masculinity? The purpose is to investigate whether the absence of women and people from other ethnic backgrounds can be explained by the fire-fighters´ ideas of those groups. The study consisted of a one day observation and four one hour long interviews with fire-fighters from different positions within the Swedish fire service.

En studie av teaterdekoratören, konstnären och arkitekten Louis Jean Desprez' betydelse för Gustaf III nationella projekt, att förena sitt folk och skapa en nationell identitet med hjälp av opera och teater..

Title: Nätdejting för olika åldrar (Netdating for different ages)Author: Henri NekmouchePurpose: The purpose of this study is to investigate what influence the medium Internethas had on building up relationships between people who have dated online, and tocompare two different age groups.Method/Material: In this study the author has conducted personal interviews with sixpeople who all have experienced Internet dating, and had their first contact with agirlfriend/boyfriend online. The questions asked were designed to help answering thepurpose of the study.Main results: This study shows that in general there is a positive view of Internet datingamong both groups. They appreciate the opportunities it provides, as they get to knowthe other persons personality first. Even so, it should be noted that they still tend to be abit ashamed to talk about Internet dating, and some don?t want to be associated with it.The communication pattern tend to be pretty much the same among both groups.

It is not uncommon for math difficulties and reading difficulties to occur simultaneously. Despite this, math and reading difficulties are thought to have different cognitive profiles where math difficulties are linked to number sense; an innate ability to understand, approximate and manipulate both quantities and numerical information, whereas reading difficulties are linked to phonological ability; an innate ability to understand, create representations of and manipulate phonological information. A possible link between the difficulties is that phonological abilities also could affect mathematical ability. Support for this comes from studies where comorbid math and reading difficulties are associated with more severe difficulties in arithmetic ability compared to those with isolated math difficulties. The purpose of this study is to examine whether isolated math difficulties, isolated reading difficulties and comorbid math and reading difficulties can be linked to deficits in number sense, phonological ability or both of these, and whether comorbid math and reading difficulties differ in performance in mathematical tasks compared to isolated math difficulties for children in second grade.

The aim of this paper is to study how multiculturalism is expressed in the Swedish labour market policy. The method used for the investigation is a discourse analysis which study social and political processes in the society as created through language. The perspective of the discourse analysis is a social construction that considers that language is a social production created in a discursive way. It produces and reflects social process in the language.By using theories of national identity and multiculturalism we aim to investigate how multiculturalism is expressed in the labour market policy. With this method we aim to analyze the discourse of a political report made 2008 by the current government about integration strategies in Sweden.

The purpose of this study is to answer how teachers look at diversity in groups, with learning in focus. For this study I chose different high-schools in Sweden teaching Moving Pictures, in Swedish 'Rörlig bild'.These are the research questions: 1) What advantages and disadvantages do the teachers see with homogenity and heterogenity in their groups? 2) Which ascpects of teaching do the teachers bring up when talking about diversity?The method of this study has been a qualitative analysis and investigation in questionnarie form, with qualitative questions. Teachers were asked and data was examined with help of theories in diversity, group work, group dynamics, homogenity and heterogenity by authors like Toseland, Jones and Gellis (2004), Forslund Frykedal (2008) and Hammar Chiriac (2008).It is noticable that the teachers thought of differences in terms almost exclusively of school ability. The result is: - As a whole: homogenity means security, heterogenity means creativity.

The main aim of this thesis is to study how and in which way the library personnel works with reading groups and their view of reading groups. I also want to study which role the governing- and policy documents have in the library personnel?s work. The following questions were asked.Which similarities and differences between the different library personals outlooks and acting can be interpreted from the following aspects:? Promoting reading, book selections and the leader's role?? To talk about personal subjects and to create possibilities for personal growth and increased empathy?? To promote language development and reading comprehension?The methods used in the study are a combination of interviews and observations.